This article examines the theoretical and methodological issues of calculating value added tax in tax administration in the context of digitalization of the economy, as well as the opinions of local and foreign scientists on this issue. Also, based on the results of research on the topic, conclusions and proposals have been developed on improving the calculation of value added tax in tax administration in the context of digitalization of the economy in the tax system of Uzbekistan.
| Mualliflar | Quyliyev , Ulugʻbek, Куйлиев , Улугбек, Quyliyev , Ulugʻbek |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-09-29 |
| Jild | 3 |
| Son | 9 |
| Betlar | 193-199 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss9-pp193-199 |
DOI: 10.60078/2992-877x-2025-vol3-iss9-pp193-199 · Maqolaning asl sahifasi
taxes, tax theory, tax system, digitalization of the economy, value-added tax, Tax gap, information system, information technology, налоги, теория налогообложения, налоговая система, цифровизация экономики, налог на добавленную стоимост, «налоговый разрыв», информационная система, информационные технологии, soliqlar, soliq nazariyasi, soliq tizimi, iqtisodiyotni raqamlashtirish, qoʻshilgan qiymat soligʻi, “Tax gap”, axborot tizimi, axborot texnologiyalari
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